Abstract

This study addresses the critical need to integrate robust cybersecurity practices within accounting frameworks, particularly focusing on safeguarding financial data within national critical infrastructure sectors. Given the escalating frequency and severity of cyber threats targeting vital sectors such as finance, energy, healthcare, and public infrastructure, traditional accounting information systems (AIS) have become insufficiently equipped to manage contemporary cybersecurity risks. Employing a qualitative research approach comprising a systematic literature review and expert interviews, this manuscript develops an innovative Cybersecurity Accounting Framework (CAF). The framework strategically combines advanced cybersecurity controls, continuous auditing methodologies, and regulatory compliance automation into accounting processes. Empirical validations through illustrative case studies across multiple critical infrastructure sectors reveal substantial benefits, including significant reductions in cybersecurity incidents, enhanced financial data integrity, improved regulatory compliance efficiency, and increased stakeholder trust. The research further outlines critical policy implications, providing strategic recommendations for policymakers, regulatory bodies, and accounting standards setters. It also highlights future roles for accounting professionals as cybersecurity assurance experts. Limitations identified in the study pave the way for future quantitative analyses, sector-specific framework customizations, comparative international evaluations, and integration of emerging technologies. Overall, this manuscript contributes significantly to academic literature and practical advancements in cybersecurity, accounting, and critical infrastructure protection, ultimately reinforcing national cybersecurity resilience and economic stability.